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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For taxpayers with disabilities

Regulations: Art. 1.Ten Text Consolidated of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount and requirement for the application of the deduction

  • 150 euros for each taxpayer who has accredited a degree of disability equal to or greater than 33 percent.

    Note : Regarding the accreditation of the degree of disability, please take into account the provisions of Article 72 of the Regulation of IRPFABBR which is discussed in Chapter 14 of Part 1 of this Manual when talking about the minimum for disability.

  • That the sum of the general and savings tax basesof the taxpayer, boxes [0435] and [0460]of the statement, not exceed 40,000 euros, in individual or joint taxation.